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Department of the Treasury
Internal Revenue Service
Instructions for Form 8233

(Rev. November 2020)

(Use with the September 2018 revision of Form 8233.)
Exemption From Withholding on Compensation for Independent (and Certain
Dependent) Personal Services of a Nonresident Alien Individual

Section references are to the Internal 3402 require withholding, sometimes at However, you can use one Form 8233
Revenue Code unless otherwise noted. 30% and sometimes at graduated rates, to claim a tax treaty withholding exemption
on compensation for dependent personal for both compensation for personal
services (defined later). However, some services (including compensatory
General Instructions payments may be exempt from scholarship or fellowship income) and
withholding because of a tax treaty. noncompensatory scholarship or
Future Developments Complete and give Form 8233 to your fellowship income received from the same
For the latest information about withholding agent if some or all of your withholding agent.
developments related to Form 8233 and compensation is exempt from withholding.
its instructions, such as legislation Give the form to the withholding agent.
enacted after they were published, go to You can use Form 8233 to claim a tax The withholding agent's responsibilities
IRS.gov/Form8233. treaty withholding exemption for are discussed in the Part IV instructions.
noncompensatory scholarship or
You must know the terms of the fellowship income only if you are also Example. A nonresident alien is
! tax treaty between the United claiming a tax treaty withholding primarily present in the United States as a
CAUTION States and the treaty country to professor, but is also occasionally invited
exemption for compensation for personal
properly complete Form 8233. services (including compensatory to lecture at other educational institutions.
scholarship or fellowship income) received These lectures are not connected with his
What’s New from the same withholding agent. teaching obligations but are in the nature
of self-employment. For each tax year, the
COVID-19 medical condition travel ex- If you have income from professor must complete and give a
ception (Rev. Proc. 2020-20 excep- ! independent personal services, separate Form 8233 to the withholding
tion). The IRS has provided relief from CAUTION you generally cannot claim a agent at each institution in order to claim
withholding on compensation for certain treaty exemption if you have an office or tax treaty benefits on the separate items of
dependent personal services for fixed base in the United States available to income, if the treaty so permits.
individuals who were unable to leave the you, including if you are a partner in a
United States due to the global health partnership that has an office or fixed COVID-19 medical condition travel ex-
emergency caused by COVID-19. For base. A few treaties include limited ception (Rev. Proc. 2020-20 excep-
more information, see COVID-19 Medical exceptions to this general rule. tion). If your withholding agent currently
treats your income as exempt based on a
Condition Travel Exception (Rev. Proc. previously submitted Form 8233, you are
2020-20 Exception) under Definitions, Additional information. You can
later. If you have income from download the complete text of most U.S. not required to provide an additional Form
independent personal services (defined tax treaties at IRS.gov/Businesses/ 8233 to obtain the COVID-19 Medical
later) performed in the United States due International-Businesses/United-States- Condition Travel Exception (discussed
to travel disruptions related to the Income-Tax-Treaties-A-to-Z. Technical later). However, if you are required to
COVID-19 Emergency, as defined in Rev. explanations for many of those treaties are submit a Form 8233 to have the
Proc. 2020-20, see IRS.gov/faqs-for-non- also available on that site. withholding agent treat your income as
exempt, follow the instructions to
resident-alien-individuals-and-foreign- General information about tax treaties complete the form. See the instructions for
businesses-with-employees-or-agents- is available at IRS.gov/Individuals/ line 14 to see how to complete that line of
impacted-by-covid-19-emergency-travel- International-Taxpayers/Tax-Treaties. the form.
disruptions for additional information. Also, see Pub. 901 for a quick reference
See Form 8843 if you had a specific guide to the provisions of U.S. tax treaties. If you do not provide a new Form 8233
to the withholding agent, or if the
medical condition, including the COVID-19 You can get any of the forms or withholding agent has already withheld
medical condition travel exception as publications referred to in these income tax that would be exempt from
described in Rev. Proc. 2020-20 that kept instructions by downloading them from withholding, you can file Form 1040-NR
you from leaving the United States. IRS.gov/Forms or ordering them from and attach a statement including the same
IRS.gov/OrderForms. information requested on the Form 8233
Reminders (including the phrase “COVID-19
Giving Form 8233 to the MEDICAL CONDITION TRAVEL
Individual taxpayer identification num- EXCEPTION”, your COVID-19 Emergency
ber (ITIN). You may need to renew your Withholding Agent
ITIN. See Expired ITIN, later. You must complete a separate Form Period (defined later), the applicable tax
8233: treaty, and the applicable tax treaty article
Purpose of Form • For each tax year (be sure to specify to obtain a refund of the withholding on
the tax year in the space provided above your income).
In general, section 1441 requires 30% Part I of the form),
income tax withholding on compensation For each withholding agent, and
for independent personal services •
(defined later). Sections 1441, 3401, and • For each type of income.

Oct 21, 2020 Cat. No. 22663B

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Definitions COVID-19 Emergency Period. A single country’s domestic law, and (2) under the
period of up to 60 consecutive calendar terms of the residency article of the tax
COVID-19 Medical Condition days you select, starting no earlier than treaty between the United States and that
Travel Exception (Rev. Proc. February 1, 2020, but no later than April 1, country.
2020-20 Exception) 2020, during which you were physically A nonresident alien can claim a tax
present in the United States, but were treaty benefit on this form only if that
Travel and related disruptions from the unable to leave due to COVID-19 individual is the beneficial owner of the
global outbreak of the COVID-19 virus Emergency Travel Disruptions. income and meets the residency
may cause certain eligible individuals (as
defined in section 3.04 of Rev. Proc. How to report. See Giving Form 8233 to requirement and all other requirements for
2020-20), who did not anticipate meeting the Withholding Agent, earlier, for more the requested benefits under the terms of
the substantial presence test (see information on how to claim the COVID-19 the tax treaty.
Nonresident Alien, later), to become Medical Condition Travel Exception (Rev.
residents of the United States for federal Proc. 2020-20 Exception). If you are claiming a benefit under
either the income from employment/
income tax purposes during 2020 and More information. For more information, dependent personal services article or the
may impact an individual’s qualifications see Rev. Proc. 2020-20, 2020-20 I.R.B. income from independent services/
for certain treaty benefits. Regardless of 801, available at IRS.gov/irb/ business profits article of the treaty, you
whether individuals were infected with the 2020-20_IRB#REV-PROC-2020-20. must be a resident of the treaty country.
COVID-19 virus, they may have become
severely restricted in their movements, Nonresident Alien However, if you are claiming a benefit
under the student/trainee or teacher/
including by order of government If you are an alien individual (that is, an researcher article of a treaty, you generally
authorities. individual who is not a U.S. citizen), only need to have been a resident of the
specific rules apply to determine if you are treaty country immediately before (or at
Individuals who do not have the a resident alien or a nonresident alien for the time) you came to the United States.
COVID-19 virus and attempt to leave the tax purposes. Generally, you are a
United States may also face canceled resident alien if you meet either the “green Compensation for Independent
flights and disruptions in other forms of card test” or the “substantial presence Personal Services
transportation, shelter-in-place orders, test” (see COVID-19 Medical Condition
Independent personal services are
quarantine, and border closures. Travel Exception (Rev. Proc. 2020-20
services performed as an independent
Additionally, even those who can travel Exception), earlier) for the calendar year.
contractor in the United States by a
may feel unsafe doing so due to Any person not meeting either test is
nonresident alien who is self-employed
recommendations to implement social generally a nonresident alien. Additionally,
rather than an employee. Compensation
distancing and limit exposure to public an alien individual who qualifies as a
for such services includes payments for
spaces (collectively, COVID-19 resident of a treaty country (defined later)
contract labor; payments for professional
Emergency Travel Disruptions). or a bona fide resident of Puerto Rico,
services, such as fees to an attorney,
Therefore, an eligible individual who fulfills Guam, the Commonwealth of the Northern
physician, or accountant, if the payments
the requirements of the COVID-19 Mariana Islands, the U.S. Virgin Islands, or
are made directly to the person performing
Medical Condition Travel Exception (Rev. American Samoa is a nonresident alien
the services; consulting fees; and
Proc. 2020-20 Exception) (generally, one individual.
who intended to leave the United States, honoraria paid to visiting professors,
but was unable to do so due to COVID-19 For more information on the tests used teachers, researchers, scientists, and
Emergency Travel Disruptions) may to determine resident alien or nonresident prominent speakers.
exclude the individual's COVID-19 alien status, see Pub. 519. Business profits. Certain treaties do not
Emergency Period (defined later) for have an independent personal services
purposes of applying the substantial Even though a nonresident alien
article. Payments for independent
presence test. ! individual married to a U.S. citizen personal services may be covered under
CAUTION or resident alien can choose to be
Similar relief applies in determining treated as a resident alien for certain the business profits article of an applicable
whether an individual (whether or not an purposes (for example, filing a joint income tax treaty. If you are eligible to
eligible individual as defined in section income tax return), such individual is still claim exemption from withholding on this
3.04 of Rev. Proc. 2020-20) qualifies for treated as a nonresident alien for type of income, complete and give Form
benefits under a U.S. income tax treaty withholding tax purposes. 8233 to the withholding agent.
with respect to income from dependent Under certain treaties, such as
personal services performed in the United U.S. Person ! those with Canada, India, and
States due to COVID-19 Emergency For purposes of this form, a U.S. person is CAUTION Portugal, independent contractors
Travel Disruptions. For example, many a U.S. citizen or resident alien. who do not have a fixed base in the United
U.S. income tax treaties exempt income States may still be taxable on their income
from employment (or other dependent Tax Treaty Withholding for services performed in the United
personal services) if, among other things, Exemption States if they stay in the United States for
the recipient is present in the United more than a specified period of time
This term refers to an exemption from
States for no more than 183 days in any (generally, 90 or 183 days, depending on
withholding permitted by IRS regulations
12-month period that begins or ends in the the treaty). See, for example, Article 5,
under section 1441 that is based on a tax
relevant tax year. An alien individual who paragraph 9 of the United States–Canada
treaty benefit. See Resident of a Treaty
is a resident of a treaty country (defined income tax treaty and Article 15,
Country next for requirements for claiming
later) may exclude the individual's paragraph 1(b) of the United States–India
a tax treaty benefit on this form.
COVID-19 Emergency Period (defined income tax treaty. Often, these contractors
later) for purposes of determining the Resident of a Treaty Country cannot claim an exemption from
availability of treaty benefits with respect In general, an alien individual is a resident withholding at the time of payment
to income from dependent personal of a treaty country if he or she qualifies as because they do not know whether their
services. a resident of that country (1) under the stay will exceed the specified period.

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Public entertainers. Generally, athletes from your local Social Security For any part of this compensatory
and entertainers are not exempt from tax Administration (SSA) office, or by calling income for which you are not claiming a
on income derived from their activities as the SSA at 800-772-1213. tax treaty withholding exemption, use
Form W-4 or the Tax Withholding
such. Most treaties have a special article You cannot enter an individual
Estimator at IRS.gov/Individuals/Tax-
that covers them that takes precedence ! taxpayer identification number Withholding-Estimator. For the Form W-4,
over the independent personal services CAUTION (ITIN) in box 1b of Form W-4. See
see Completing your Form W-4, earlier.
and dependent personal services articles Notice 1392, for more information about
of treaties. They may be exempt in some completing Form W-4. Noncompensatory Scholarship
treaties only if the total amount paid for a
or Fellowship Income
year is below a dollar threshold. Generally, Box 1c. Check the single box
the IRS cannot accept Form 8233 regardless of your actual marital status. Noncompensatory scholarship or
because the exemption may be based on fellowship income is scholarship or
factors that cannot be determined until Step 2. Use Step 2 of Form W-4 if you fellowship income that is not
after the end of the year. These individuals have more than one job at the same time, compensatory scholarship or fellowship
are subject to 30% withholding from gross or your spouse works. income (defined earlier).
income paid for personal services Step 3. Complete Step 3 only if you In most cases, the taxable portion of
performed unless they apply for a reduced are a nonresident alien who is a resident noncompensatory scholarship or
rate of withholding using Form 13930. of Canada, Mexico, or South Korea, or a fellowship income (defined next) paid to a
resident of India who is a student or nonresident alien is subject to withholding
Required Withholding Form business apprentice. You cannot take a at:
For compensation you receive for deduction for a qualifying child or other • 30%, or
independent personal services, complete dependent unless you meet the above • 14% if the nonresident alien is
Form 8233 to claim a tax treaty requirements. See Pub. 519 for more temporarily present in the United States
withholding exemption for part or all of that information. under an "F," "J," "M," or "Q" visa.
income. Step 4. Complete Step 4 if you have Taxable portion of noncompensatory
Compensation for Dependent other income on which no tax was scholarship or fellowship income. If
withheld. Generally, nonresident aliens you were a degree candidate, the amount
Personal Services cannot take the standard deduction. Also, of this type of income that you used for
Dependent personal services are services any itemized deductions to which you are expenses other than tuition and
performed as an employee in the United entitled may be limited. See Pub. 519 for course-related expenses (fees, books,
States by a nonresident alien. Dependent more information. supplies, and equipment) is taxable in
personal services include compensatory most cases. For example, in most cases
scholarship or fellowship income (defined The above instructions generally
amounts used for room, board, and travel
later). Compensation for such services ! apply to the 2020 and 2021 Form are taxable. If you were not a degree
includes wages, salaries, fees, bonuses, CAUTION W-4. See the subsequent year
commissions, and similar designations for Form W-4 and its instructions for candidate, the full amount of the
amounts paid to an employee. withholding that occurs after 2021. scholarship or fellowship income is
taxable in most cases.
Note. If you were unable to meet the Compensatory Scholarship or
requirements for the requested benefits Fellowship Income Required Withholding Form
under the terms of an applicable tax treaty In general, scholarship or fellowship In most cases, you should complete Form
due to presence in the United States, see income is compensatory to the extent it W-8BEN to claim a tax treaty withholding
COVID-19 Medical Condition Travel represents payment for past, present, or exemption for this type of income. No
Exception (Rev. Proc. 2020-20 future services (for example, teaching or Form W-8BEN is required unless a treaty
Exception), earlier. research) performed by a nonresident benefit is being claimed.
alien as an employee and the Exception. If you are receiving both
Required Withholding Form(s) performance of those services is a compensation for personal services
Complete Form 8233 for compensation condition for receiving the scholarship or (including compensatory scholarship or
you receive for dependent personal fellowship (or tuition reduction). fellowship income) and noncompensatory
scholarship or fellowship income from the
services only if you are claiming a tax Example. XYZ University awards a same withholding agent, you can use one
treaty withholding exemption for part or all scholarship to George, a nonresident alien Form 8233 for both types of income.
of that income. student. The only condition of the However, this exception applies only if you
scholarship is that George attends classes are claiming a tax treaty withholding
For compensation for which you are not and maintains a minimum level of exemption for both types of income.
claiming a tax treaty withholding academic performance. The scholarship
exemption, use Form W-4, or you can also income is not compensatory because Alternate withholding election. A
calculate your withholding online with the George is not required to perform services withholding agent can elect to withhold on
Tax Withholding Estimator at IRS.gov/ as an employee as a condition for the taxable portion of noncompensatory
Individuals/Tax-Withholding-Estimator. receiving the scholarship. scholarship or fellowship income of a
nonresident alien temporarily present in
the United States under an “F,” “J,” “M,” or
Completing your Form W-4. You should Required Withholding Form(s) “Q” visa as if it were compensatory
complete your Form W-4 as follows.
Compensatory scholarship or fellowship scholarship or fellowship income
Step 1. You are required to enter a income is considered to be dependent (provided the nonresident alien is not
social security number (SSN) in box 1b of personal services income. Therefore, claiming treaty benefits with respect to that
Form W-4. If you do not have an SSN but complete Form 8233 for this income if you income). The withholding agent makes
are eligible to get one, you should apply are claiming a tax treaty withholding this election by requesting that the
for it. Get Form SS-5 online at SSA.gov, exemption for part or all of that income. nonresident alien complete Form W-4

Instructions for Form 8233 (Rev. 11-2020) -3-

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using the instructions in Rev. Proc. 88-24, • Complete the required certification in Line 4
1988-1 C.B. 800. Indian students should Part III. Your permanent residence address is the
also see Rev. Proc. 93-20, 1993-1 C.B. address in the country where you claim to
528. be a resident for purposes of that country's
Specific Instructions
Withholding Agent income tax. If you are completing Form
8233 to claim a tax treaty withholding
Any person, U.S. or foreign, that has Part I exemption, you must determine your
control, receipt, or custody of an amount
subject to withholding or that can disburse Line 2 residency in the manner required by the
or make payments of an amount subject to You must furnish a U.S. taxpayer treaty. Do not show the address of a
withholding is a withholding agent. The identification number on this form. In most financial institution, a post office box, or an
withholding agent can be an individual, cases, you must enter your SSN on line 2. address used solely for mailing purposes.
corporation, partnership, trust, If you are an individual who does not have
association, or any other entity, including If you do not have an SSN and are not a tax residence in any country, your
(but not limited to) any foreign eligible to get one, you must get an ITIN. permanent residence is where you
intermediary, foreign partnership, and U.S. To apply for an ITIN, file Form W-7 with normally reside.
branch of certain foreign banks and the IRS. In most cases, you apply for an
insurance companies. In most cases, the ITIN when you file your tax return for which Most tax treaties that provide for a tax
person who pays (or causes to be paid) you need the ITIN. However, if the reason treaty withholding exemption for students,
the amount subject to withholding to the for your ITIN request is because you need trainees, teachers, or researchers require
nonresident alien individual (or to his or to provide Form 8233 to the withholding that the recipient be a resident of the
her agent) must withhold. agent, you must file Form W-7 and provide treaty country at the time of, or
proof that you are not eligible for an SSN immediately before, entry into the United
Note. See Giving Form 8233 to the (your Form SS-5 was rejected by the SSA) States. Thus, in most cases, a student or
Withholding Agent, earlier, for more and include a Form 8233. Allow 7 weeks researcher can claim the withholding
information on how filers can claim the for the IRS to notify you of your ITIN exemption even if he or she no longer has
COVID-19 Medical Condition Travel application status (9 to 11 weeks if you a permanent address in the treaty country
Exception (Rev. Proc. 2020-20 submit the application during peak after entry into the United States. If this is
Exception), processing periods (January 15 through the case, you can provide a U.S. address
April 30) or if you’re filing from overseas). on line 4 and still be eligible for the
Beneficial Owner withholding exemption if all other
For details on how to apply for an ITIN, conditions required by the tax treaty are
The beneficial owner of income is in most see Form W-7 and its instructions. Get met. You must also identify on line 12a
cases the person who is required under Form W-7 online at IRS.gov/Forms. For and/or line 13b the tax treaty country of
U.S. tax principles to include the income in more information on obtaining an ITIN, go which you were a resident at the time of,
gross income on a tax return. A person is to IRS.gov/ITIN. or immediately before, your entry into the
not a beneficial owner of income, United States.
however, to the extent that person is If you have applied for an SSN or ITIN
receiving the income as a nominee, agent, but have not yet received it, you can Line 6
or custodian, or to the extent the person is attach a copy of a completed Form W-7 or Enter your U.S. visa type. For example,
a conduit whose participation in a SS-5 showing that a number has been foreign students are usually granted an
transaction is disregarded. In the case of applied for. “F-1” visa. Foreign professors, teachers,
amounts paid that do not constitute An ITIN is for tax use only. It does or researchers are usually granted a “J-1”
visa. Business/vocational trainees are
determined as if the payment were CAUTION benefits or change your
income, beneficial ownership is ! not entitle you to social security usually granted an “M-1” visa; however,
income. employment or immigration status under some persons granted a “J-1” visa may
U.S. law. also be considered business/vocational
Avoid Common Errors trainees (for example, a person admitted
To ensure that your Form 8233 is promptly Expired ITIN. Generally, ITINs issued to complete a postgraduate residency in
accepted, be sure that you: after December 31, 2012, will remain in medicine).
• Answer all applicable questions effect as long as the individual to whom
completely; the ITIN was issued filed a tax return (or is If you do not have, or do not need, a
• Specify the tax year for which this form included as a dependent on the tax return visa, write “None.”
will be effective in the space provided of another taxpayer) at least once in the Spouses and dependents
above Part I of the form; last 3 tax years. Otherwise, the ITIN will ! admitted on secondary visas (for
• Enter your complete name, addresses, expire at the end of the third consecutive CAUTION example, “F-2,” “J-2,” “H-4,” and
and identifying number(s) in Part I; tax year in which the individual did not file “O-3” visas) are usually not eligible to
• Have attached the required statement a tax return. All expired ITINs must be claim the same treaty benefits as the
described in the line 10 instructions if you renewed before being used on a U.S. tax primary visa holder.
are a foreign student, trainee, professor/ return.
teacher, or researcher; For more information, go to IRS.gov/ Line 8
• Are not trying to claim tax treaty ITIN. In most cases, you must enter your date of
benefits for a country with which the
United States does not have a ratified tax Line 3 entry into the United States that relates to
your current nonimmigrant status. For
treaty; If your country of residence for tax example, enter the date of arrival shown
• Are not trying to claim tax treaty purposes has issued you a tax on your current Immigration Form I-94,
benefits that do not exist in your treaty; identification number, enter it here. For Arrival-Departure Record.
• Complete lines 11 through 14 in example, if you are a resident of Canada,
sufficient detail to allow the IRS to enter your Social Insurance Number. Exception. If you are claiming a tax treaty
determine the tax treaty benefit you are benefit that is determined by reference to
claiming; and more than one date of arrival, enter the

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earlier date of arrival. For example, you hydraulic engineering at XYZ line 12 and/or line 13. Be sure you provide
are currently claiming treaty benefits (as a Corporation.” enough details to allow the IRS to
teacher or a researcher) under Article 15 determine the tax treaty benefit you are
of the tax treaty between the United States Line 11b claiming.
and Norway. You previously claimed Enter the total amount of compensation for
treaty benefits (as a student) under Article personal services you will receive from COVID-19 medical condition travel ex-
16, paragraph 1, of that treaty. Under this withholding agent during the tax year. ception (Rev. Proc. 2020-20 excep-
Article 16, paragraph 4, of that treaty, the Enter an estimated amount if you do not tion). If you are claiming relief under Rev.
combination of exemptions under Articles know the exact amount. Proc. 2020-20 for days of presence in the
United States, write on line 14, “COVID-19
15 and 16, paragraph 1, cannot extend
beyond 5 tax years from the date you Line 12a MEDICAL CONDITION TRAVEL
entered the United States. If Article 16, Enter the specific treaty on which you are EXCEPTION” and specify your COVID-19
paragraph 4, of that treaty applies, enter basing your claim for exemption from Emergency Period. For more information,
on line 8 the date you entered the United withholding (for example, “U.S.–Germany see COVID-19 Medical Condition Travel
States as a student. tax treaty” or “U.S.–Belgium tax treaty”). Exception (Rev. Proc. 2020-20 Exception)
under Definitions, earlier.
Line 9a Line 12b
Enter your current nonimmigrant status. Enter the specific article of the treaty Part IV
For example, enter your current identified on line 12a on which you are
nonimmigrant status shown on your basing your claim for exemption from Withholding Agent's
current Immigration Form I-94. withholding (for example, “Article 14, Responsibilities
paragraph 2,” or “Article 7 (business When the nonresident alien individual
Line 9b profits)”). gives you Form 8233, review it to see if
Enter the date your current nonimmigrant you are satisfied that the exemption from
status expires. For example, you can enter If you are a resident of a country that withholding is warranted. If you are
the date of expiration shown on your has a services permanent establishment satisfied, based on the facts presented,
current Immigration Form I-94. Enter “DS” provision in the treaty (for example, Article complete and sign the certification in Part
on line 9b if the date of expiration is based 5, paragraph 9, of the United States– IV.
on “duration of status.” Canada treaty) and you are claiming to be
exempt from withholding because you are You will need three copies of the
Line 10 not performing services for more than the completed Form 8233. Each copy of Form
Nonresident alien students, trainees, specified period under that provision, 8233 must include any attachments
professors/teachers, and researchers enter that treaty provision. submitted by the nonresident alien
individual. Give one copy of the completed
using Form 8233 to claim a tax treaty Line 12c Form 8233 to the nonresident alien
withholding exemption for compensation
for personal services must attach to Form If all income received for the services individual. Keep a copy for your records.
8233 a statement. The format and performed to which this Form 8233 Within 5 days of your acceptance, forward
contents of the required statements are applies is exempt, write “All.” If only part is one copy to:
shown in Appendix A and Appendix B in exempt, enter the exact dollar amount that Department of the Treasury
Pub. 519. is exempt from withholding. Internal Revenue Service
Line 12d Philadelphia, PA 19255-0725
Part II If you are claiming a benefit under either
Line 11a the income from employment/dependent You can also fax Form 8233 to
personal services article or the income 877-824-9781. You are limited to
For compensation for independent from independent services/business 100 pages at one time.
personal services, examples of profits article of the treaty, you must be a
acceptable descriptions to enter on this resident of the treaty country. However, if The exemption from withholding is
line include “consulting contract to design you are claiming a benefit under the effective for payments made retroactive to
software” or “give three lectures at XYZ student/trainee or teacher/researcher the date of the first payment covered by
University.” article of a treaty, you generally only need Form 8233, even though you must wait at
For compensation for dependent to have been a resident of the treaty least 10 days after you have properly
personal services, acceptable country at the time of, or immediately mailed Form 8233 to the IRS to see
descriptions to enter on this line include before, your entry into the United States. whether the IRS has any objections to the
the following examples. Form 8233.
• A nonresident alien student can enter Line 13b
You must not accept Form 8233, and
“part-time library assistant,” “part-time Enter the specific treaty on which you are you must withhold, if either of the following
on-campus restaurant worker,” or basing your claim for exemption from applies.
“teaching one chemistry course per withholding (for example, “U.S.–Germany • You know, or have reason to know, that
semester to undergraduate students.” tax treaty”). any of the facts or statements on Form
• A nonresident alien professor or Line 13c 8233 may be false.
teacher can enter “teaching at ABC • You know, or have reason to know, that
University.” Enter the specific article of the treaty the nonresident alien's eligibility for the
• A nonresident alien researcher can identified on line 13b on which you are exemption from withholding cannot be
enter “research at ABC University's school basing your claim for exemption from readily determined (for example, you know
for liquid crystal research.” withholding (for example, “Article 20, the nonresident alien has a fixed base or
• A nonresident alien business/vocational paragraph 3”). permanent establishment in the United
trainee can enter “neurosurgical residency Line 14 States).
at ABC Hospital” or “one-year internship in
Provide sufficient facts to justify the If you accept Form 8233 and later find
exemption from withholding claimed on that either of the situations described

Instructions for Form 8233 (Rev. 11-2020) -5-

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

above applies, you must promptly notify that any of the facts or statements made
the IRS (by writing to the address provided Privacy Act and Paperwork Reduction on the form are false, or that a nonresident
earlier) and you must begin withholding on Act Notice. We ask for the information on alien's eligibility for the exemption is in
any amounts not yet paid. Also, if you are this form to carry out the Internal Revenue doubt, the withholding agent is required to
notified by the IRS that the nonresident laws of the United States. You are not notify the IRS and begin withholding;
alien's eligibility for the exemption from required to request a tax treaty withholding failure to do so may result in penalties.
withholding is in doubt or that the exemption. However, if you want to
nonresident alien is not eligible for receive exemption from withholding on You are not required to provide the
exemption from withholding, you must compensation for independent (and information requested on a form that is
begin withholding immediately. See certain dependent) personal services, you subject to the Paperwork Reduction Act
Regulations section 1.1441-4(b)(2)(iii) for are required to give us this information so unless the form displays a valid OMB
examples illustrating these rules. that we can verify eligibility under the control number. Books or records relating
relevant tax treaty and confirm proper tax to a form or its instructions must be
If you submit an incorrect Form 8233, treatment. Our legal right to ask for this retained as long as their contents may
the IRS will notify you that the form information is Internal Revenue Code become material in the administration of
submitted is not acceptable and that you sections 1441, 3401, and 3402. We need any Internal Revenue law. Generally, tax
must begin withholding immediately. this information to ensure that you are returns and return information are
Examples of incorrect Forms 8233 complying with these laws and to allow us confidential, as required by section 6103.
include: to figure and collect the right amount of
• Any Form 8233 that claims a tax treaty tax. Code section 6109 requires taxpayers The time needed to complete and file
benefit that does not exist or is obviously and withholding agents to provide their this form will vary depending on individual
false, and identification number. Routine uses of this circumstances. The estimated average
• Any Form 8233 that has not been information include giving it to the time is: Recordkeeping, 3 hr., 44 min.;
completed in sufficient detail to allow Department of Justice for civil and criminal Learning about the law or the form, 2
determination of the correctness of the tax litigation, and cities, states, the District of hr., 39 min.; Preparing and sending the
treaty benefit or exemption claimed. Columbia, and U.S. commonwealths and form to IRS, 2 hr., 26 min.
possessions for use in administering their If you have comments concerning the
If the IRS rejects Form 8233, you tax laws. We may also disclose this accuracy of these time estimates or
should notify the individual who submitted information to other countries under a tax suggestions for making this form simpler,
it and allow the individual to submit a treaty, to federal and state agencies to we would be happy to hear from you. You
revised form if the individual still believes enforce federal nontax criminal laws, or to can send us comments from IRS.gov/
he or she is entitled to the exemption. federal law enforcement and intelligence FormComments. You can write to the
agencies to combat terrorism. If a Internal Revenue Service, Tax Forms and
Signature nonresident alien fails to provide a Publications, 1111 Constitution Ave. NW,
You or your authorized agent must sign properly completed form, the withholding IR-6526, Washington, DC 20224. Do not
and date Form 8233. See Regulations agent cannot accept it and is required to send the tax form to this address. Instead,
section 1.1441-7(c) for information about withhold. If a withholding agent accepts a give it to your withholding agent.
authorized agents. Form 8233 as completed and later finds

-6- Instructions for Form 8233 (Rev. 11-2020)

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